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Registered number: 09073006
Jorden Franklin Associates Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Mr R M Tudor
Secretary Mrs K J Tudor
Company Number 09073006
Registered Office 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Jorden Franklin Associates Ltd For The Year Ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jorden Franklin Associates Ltd For The Year Ended 30 June 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Jorden Franklin Associates Ltd , as a body, in accordance with the terms of our engagement letter dated 13 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of Jorden Franklin Associates Ltd and state those matters that we have agreed to state to the director of Jorden Franklin Associates Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jorden Franklin Associates Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Jorden Franklin Associates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jorden Franklin Associates Ltd . You consider that Jorden Franklin Associates Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Jorden Franklin Associates Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20 March 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 09073006
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 749,069 917,747
Investments 5 395 395
749,464 918,142
CURRENT ASSETS
Debtors 6 4,645 10,209
Cash at bank and in hand 8,993 56,445
13,638 66,654
Creditors: Amounts Falling Due Within One Year 7 (51,001 ) (61,114 )
NET CURRENT ASSETS (LIABILITIES) (37,363 ) 5,540
TOTAL ASSETS LESS CURRENT LIABILITIES 712,101 923,682
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,850 ) -
NET ASSETS 697,251 923,682
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 697,151 923,582
SHAREHOLDERS' FUNDS 697,251 923,682
Page 3
Page 4
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R M Tudor
Director
20 March 2024
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Jorden Franklin Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09073006 . The registered office is 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold nil
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 5
Page 6
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2022 917,747
Additions 749,069
Disposals (917,747 )
As at 30 June 2023 749,069
Net Book Value
As at 30 June 2023 749,069
As at 1 July 2022 917,747
5. Investments
Unlisted
£
Cost
As at 1 July 2022 395
As at 30 June 2023 395
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 395
As at 1 July 2022 395
The company holds the following investments. All companies are incorporated in England and Wales
Goldman Smith Claims Management Limited - 31% of the issued share capital
RTH Financial Associates Limited - 43% of the issued share capital
The aggregate capital and reserves are as follows:-
Goldman Smith Claims Management Limited 
2023 £70,051
2022 £59,001
2021 £74,121
2020 £75,172
2019 £53,253
RTH Financial Associates Limited 
2023 £58
2022 (£2,398)
2021 £57
2020 £594
Page 6
Page 7
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 369 -
Amounts owed by group undertakings 4,276 10,209
4,645 10,209
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 48,969 59,562
Accruals and deferred income 2,009 1,551
Director's loan account 23 1
51,001 61,114
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
The director of the company withdrew amounts totalling £198,070 (2022: £259,235), introduced £22,892 (2022: £111,788) and was issued dividends totalling £175,200 (2022: £72,012). At the year end the company owed the director £23 (2022: £1).
Dividends were paid to the director in respect of the shareholding totalling £175,200 (2022: £72,012).
At the year end Goldman Smith Claims Management Limited, a company under common control, owed the company £209 (2022: £209).
At the year end RTH Financial Limited, a company under common control, owed the company £4,067 (2022: £10,000).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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